Composite Benefit Rate Assessment

Employer paid Composite Benefit Rate implementation at UCLA.

Composite Benefit Rates (CBR) at UCLA

UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UC Path goes live during FY17-18.  UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds.  Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today.  CBRs will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments.  For a complete list of DOS codes, click here

Benefit Charge Comparison



UC Path

Salaries Charged 

 By % of Effort

 By % of Effort

Benefits Charged 

Hundreds of Individual Rates

 One Composite Rate by Employee Group 

Vacation Accrual 

 Complex Formula until max reached 

Simple Formula with no Maximum

What is included in CBR?

The following fringe benefits will be included in the CBR:  Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement.  Taxes:  OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation.  Health & Welfare:  Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance.  Other benefits not mentioned above will not be part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 9 UCLA CBR Employee Groups.  Please use these rates to budget contract and grant award proposals for FY17-18.

Composite Benefit Employee Group

 Composite Benefit Rate 

 Faculty Summer


 HCOMP Senior Faculty




 Other Academics


 Post Docs


 Staff Exempt


 Staff Non-Exempt




 Employees & Students with Limited Benefits


How do I map employees to a benefit rate?

Be sure to complete ALL 5 steps below to ensure correct mapping of employees to CBR Employee group:

Steps for Mapping Employees to Employee Groups




 Map employee to Composite Benefit Employee Group based upon Title Code Link 


 DOS Code is equal to ACA or ACM or ACR or SSC

 Reassign employee to the "Faculty Summer" group


 Benefit Eligibility Level Indicator Assigned (BELIASI) does not equal 1

 Standard Group is one of the following:
 Faculty, Other Academic, Staff, HCOMP Senior Faculty, Food-Custodian-Grounds

 Reassign employee to the "Employees & Students with Limited Benefits" group


 Standard Group is equal to "Staff"

 Fair Labor Standards Act (FLSA) Status is equal to E (Exempt)

 Reassign employee to "Staff Exempt"


 Standard Group is equal to "Staff"

 Fair Labor Standards Act (FLSA) Status is equal to N (Non-Exempt)

 Reassign employee to "Staff Non-Exempt"

Vacation Accrual

For proposal budgets that use Vacation Leave rates, see rates below:

FY17-18 Vacation Leave Rate Group

 Leave Rate 

 Fiscal Year Faculty


 Accruing Staff & Non Faculty Academics


 Non-Accruing Staff & Academic Year Faculty